SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE
Keywords:
Investigative audit, fraud, red flags, lifestyle
Abstract
In terms of global economic growth, Indonesia ranks 40th with the best economic growth out of 195 countries, with a growth of 4.94 per cent in 2023. Indonesia's growing economy does not escape the threat of fraud. To detect someone committing fraud, signs or symptoms commonly called red flags are needed. The existence of an investigative audit will produce red flags or signals of irregularities.
This research aims to find out how investigative audits can detect and reveal corruption by using examples of corruption cases that have occurred as literature studies to be theoretically analysed. This study employs a SLR approach that explores investigative audits from various reference sources.
The results of the discussion by dissecting selected literature and reviewing fraud cases that occur, considering the researcher’s findings, it can be said that Cris Kuntadi is the most active researcher in the field of investigative auditing on fraud disclosure. Fraud that occurs can be observed by the presence of red flags in a Perpetrators, Living beyond means or lifestyle is one of the common characteristics of red flags which can be caused by personal financial need to cover this lifestyle
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References
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ACFE. (2024). Occupational Fraud 2024: A Report to the Nations.
Anfield, A. A., & Fransiska, D. S. (2024). Pengaruh Audit Investigasi Terhadap Pengungkapan Fraud di Indonesia. Jurnal Akutansi Publik, 2(1), 225–234.
Avilla Anggun Arisendy, & Tri Ratnawati. (2024). Pengaruh Akuntansi Forensik, Audit Investigatif, dan Indepedensi terhadap Pengungkapan Fraud. Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 4(1), 164–174. https://doi.org/10.55606/jimek.v4i1.2686
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Carpenter, T., & Reimers, J. (2013). Professional Skepticism: The Effects of a Partner’s Influence and the Level of Fraud Indicators on Auditors’ Fraud Judgments and Actions. Behavioral Research in Accounting, 25, 45–69. https://doi.org/10.2308/bria-50468
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Dauda, A., Bamidele, &, & Olawale, V. (2019). The Place of Auditing in Organizational Performance of Public Sector: Evidence from some selected Local Government in Zamfara State, Nigeria. In Journal of Accounting and Financial Management (Vol. 5, Issue 2). www.iiardpub.org
Dreyer, K. (2014). A History of Forensic Accounting. Honors Projects, 296.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Esnawati, M., & Primasari, D. (2022). Akuntansi Forensik Dan Audit Investigasi Dalam Mengidentifikasi Fraud (Studi Literatur). Students Conference on Accounting & Business. https://imagama.feb.ugm.ac.id/kasus-garuda-indonesia-riwayatmu-kini/
Fernaldi, I. C., & Ratnawati, T. (2024). Studi Literatur: Teknik Audit Investigatif Dalam Pengungkapan Money Laundering Dari Perspektif Akuntan Forensik. Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial, 2(2), 81–91. https://doi.org/10.61132/nakula.v2i2.557
Hutapea, B. (2023). Analisis Pemanfaatan Aplikasi Publish Or Perish Terhadap Penu- Lisan Karya Ilmiah Mahasiswa. PELITA Jurnal Pendidikan Dan Keguruan, 1, 39–52.
Jensen, M. C., & Meckling, W. H. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
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Kristanti, O., & Kuntadi, C. (2022). Literature Review: Pengaruh Audit Forensik, Audit Investigatif, Dan Kompetensi Auditor Terhadap Pengungkapan Fraud. SENTRI: Jurnal Riset Ilmiah, 1(3).
Kuntadi, C., Syah Fitri Isnaini, R., & Pramukty, R. (2023). Pengaruh Akuntansi Forensik, Audit Investigatif, Independensi, Dan Skeptisme Profesional Terhadap Pengungkapan Fraud. Sentri : Jurnal Riset Ilmiah, 2(1).
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Makhmuro, A., & Nurcahya, Y. A. (2023). Literature Review Of Audit Investigation Role And Whistleblowing System In Efforts To Fraud Disclosure. Current Advanced Research On Sharia Finance And Economic Worldwide (Cashflow), 2(2). https://ojs.transpublika.com/index.php/CASHFLOW/
Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & Group, T. P. (2009). Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement. PLOS Medicine, 6(7), e1000097-. https://doi.org/10.1371/journal.pmed.1000097
Mulyadi, R., & Nawawi, M. (2020). Pengaruh Audit Forensik, Audit Investigasi, Profesionalisme terhadap Pencegahan Kecurangan (Studi Empiris pada BPKP Provinsi Banten). JURNAL RISET AKUNTANSI TERPADU, 13(2), 272–294.
Mulyandini, V. C., & Simatupang, F. S. (2022). Pengaruh Akuntansi Forensik Dan Kemampuan Auditor Investigatif Dalam Pengungkapan Kecurangan Pada Bank Bumn Di Indonesia. ACCOUNTHINK : Journal of Accounting and Finance, 7(02).
Nigrini, M. J. (2019). The patterns of the numbers used in occupational fraud schemes. Managerial Auditing Journal, 34(5), 602–622. https://doi.org/10.1108/MAJ-11-2017-1717
Nur, A. (2022). Peranan Audit Forensik Dalam Pencegahan Kasus Fraud Penerbitan Izin Usaha Pertambanga (IUP) Pemerintahan Daerah. Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya, 1(2), 418–431. https://doi.org/10.47233/jppisb.v1i2.525
Nusa, I. B. S. (2021). The Effect Of Professional Skepticism & Auditor’s Independence On Detection Fraud. Enrichment: Journal of Management, 12(1), 490–498.
Prasetiyo, Y. P., Diky Paramitha, Etik Ipda Riyani, & Faizul Mubarok. (2023). Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur. Jurnal Buana Akuntansi, 8(1), 16–29. https://doi.org/10.36805/akuntansi.v8i1.3062
Putri, A., Agnes, T., Simarmata, M., & Murni, M. (2024). Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud. Kajian Ekonomi Dan Akuntansi Terapan (KEAT), 1(2), 91–105. https://doi.org/10.61132/keat.v1i2.131
Rahmawati, A., Indahingwati, A., & GS, A. D. (2021). PENGARUH KEMAMPUAN TEKNIS AUDITOR TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(4), 441–461. https://doi.org/10.24034/j25485024.y2020.v4.i4.4198
Ramadhan, Muh. S., & Mulyati. (2022). Can forensic and investigation audit and whistleblowing detect fraud during the Covid-19 pandemic? Journal of Contemporary Accounting, 4(2), 116–137. https://doi.org/10.20885/jca.vol4.iss2.art5
Sakinah, N. S., Kurniawan, P. C., Furqon, I. K., & Mutmainah, I. (2023). Peran Akuntan Forensik Dan Teknik Audit Investigatif Dalam Pengungkapan Fraud Di Indonesia. Jurnal Sahmiyya, 2(1).
Santana, D. K. W., & Wirakusuma, M. G. (2016). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Praktek Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 1555–1583.
Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting. In Fraud Auditing and Forensic Accounting. John Wiley & Sons, Ltd. https://doi.org/https://doi.org/10.1002/9781118269183.ch7
Soebiartika, R., & Rindaningsih, I. (2023). Systematic Literature Review (SLR): Implementasi Sistim Kompensasi dan Penghargaan Terhadap Kinerja Guru SD Muhammadiyah Sidoarjo. MAMEN: Jurnal Manajemen, 2(1), 171–185. https://doi.org/10.55123/mamen.v2i1.1630
Sudarmadi, D. (2023). Forensic Accounting and Investigative Audit on the Effectiveness of Implementing Audit Procedures in Fraud Disclosure. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(2), 400–405. https://doi.org/10.36555/jasa.v7i2.2350
Sugiyono. (2023). Metode Penelitian Kualitatif: Untuk penelitian yang bersifat eksploratif, enterpretif, interaktif dan konstruktif (3rd ed.). Alfabeta.
Sukawanda, E. K., & Kuntadi, C. (2024). Faktor-Faktor Yang Mempengaruhi Upaya Pencegahan Dan Pengungkapan Fraud: Peran Penting Akuntansi Forensik, Dan Audit Investigasi. Journal of Islamic Economics and Finance, 2(2), 207–221. https://doi.org/10.59841/jureksi.v2i2.1159
Syahrudin, M. (2022). The Existence of an Audit Committee as a Moderation Among Factors Affecting Audit Quality. Jurnal AJIB (Audit Pajak Akuntansi Publik), 1(2), 71–84.
Tambunan, A. S., Afrianti, A., & Muna, K. (2024). Pengaruh Audit Investigasi Terhadap Pencegahan Dan Pengungkapan Fraud. Kajian Ekonomi Dan Akuntansi Terapan (KEAT), 1(2), 82–90. https://doi.org/10.61132/keat.v1i2
Tuanakotta, T. M. (2019). Akuntans Forensik & Audit Investigatif (2nd ed.). Salemba Empat.
Urumsah, D., Rahmida, M., Hamdani, R., & Aji, S. S. B. (2023). The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience. Journal of Contemporary Accounting, 163–179. https://doi.org/10.20885/jca.vol5.iss3.art4
ACFE. (2024). Occupational Fraud 2024: A Report to the Nations.
Anfield, A. A., & Fransiska, D. S. (2024). Pengaruh Audit Investigasi Terhadap Pengungkapan Fraud di Indonesia. Jurnal Akutansi Publik, 2(1), 225–234.
Avilla Anggun Arisendy, & Tri Ratnawati. (2024). Pengaruh Akuntansi Forensik, Audit Investigatif, dan Indepedensi terhadap Pengungkapan Fraud. Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 4(1), 164–174. https://doi.org/10.55606/jimek.v4i1.2686
Bologna, G. J., Linquisdt, R. J., & Wells, J. T. (1995). Fraud Auditing and Forensic Accounting: New Tolls and Techniques. John Wiley & Sons, Inc.
Carpenter, T., & Reimers, J. (2013). Professional Skepticism: The Effects of a Partner’s Influence and the Level of Fraud Indicators on Auditors’ Fraud Judgments and Actions. Behavioral Research in Accounting, 25, 45–69. https://doi.org/10.2308/bria-50468
Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement. III: Free press.
Dauda, A., Bamidele, &, & Olawale, V. (2019). The Place of Auditing in Organizational Performance of Public Sector: Evidence from some selected Local Government in Zamfara State, Nigeria. In Journal of Accounting and Financial Management (Vol. 5, Issue 2). www.iiardpub.org
Dreyer, K. (2014). A History of Forensic Accounting. Honors Projects, 296.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Esnawati, M., & Primasari, D. (2022). Akuntansi Forensik Dan Audit Investigasi Dalam Mengidentifikasi Fraud (Studi Literatur). Students Conference on Accounting & Business. https://imagama.feb.ugm.ac.id/kasus-garuda-indonesia-riwayatmu-kini/
Fernaldi, I. C., & Ratnawati, T. (2024). Studi Literatur: Teknik Audit Investigatif Dalam Pengungkapan Money Laundering Dari Perspektif Akuntan Forensik. Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial, 2(2), 81–91. https://doi.org/10.61132/nakula.v2i2.557
Hutapea, B. (2023). Analisis Pemanfaatan Aplikasi Publish Or Perish Terhadap Penu- Lisan Karya Ilmiah Mahasiswa. PELITA Jurnal Pendidikan Dan Keguruan, 1, 39–52.
Jensen, M. C., & Meckling, W. H. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Kitchenham, B., Pearl Brereton, O., Budgen, D., Turner, M., Bailey, J., & Linkman, S. (2009). Systematic literature reviews in software engineering - A systematic literature review. In Information and Software Technology (Vol. 51, Issue 1, pp. 7–15). https://doi.org/10.1016/j.infsof.2008.09.009
Kristanti, O., & Kuntadi, C. (2022). Literature Review: Pengaruh Audit Forensik, Audit Investigatif, Dan Kompetensi Auditor Terhadap Pengungkapan Fraud. SENTRI: Jurnal Riset Ilmiah, 1(3).
Kuntadi, C., Syah Fitri Isnaini, R., & Pramukty, R. (2023). Pengaruh Akuntansi Forensik, Audit Investigatif, Independensi, Dan Skeptisme Profesional Terhadap Pengungkapan Fraud. Sentri : Jurnal Riset Ilmiah, 2(1).
Lutfi, M., Mas’ud, M., & Rahim, S. (2023). SEIKO : Journal of Management & Business. SEIKO : Journal of Management & Business, 6(2), 459–478. www.acfe.com/fraud-tree.aspx
Maharani, E., Fitrijanti, T., & Mulyani, S. (2024). Pengaruh Pengendalian Internal, Akuntansi Forensik, dan Audit Investigasi terhadap Pencegahan Fraud Pada Bank dalam Pengawasan BPK RI. Jurnal Pendidikan Tambusai, 8(1), 753–764.
Makhmuro, A., & Nurcahya, Y. A. (2023). Literature Review Of Audit Investigation Role And Whistleblowing System In Efforts To Fraud Disclosure. Current Advanced Research On Sharia Finance And Economic Worldwide (Cashflow), 2(2). https://ojs.transpublika.com/index.php/CASHFLOW/
Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & Group, T. P. (2009). Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement. PLOS Medicine, 6(7), e1000097-. https://doi.org/10.1371/journal.pmed.1000097
Mulyadi, R., & Nawawi, M. (2020). Pengaruh Audit Forensik, Audit Investigasi, Profesionalisme terhadap Pencegahan Kecurangan (Studi Empiris pada BPKP Provinsi Banten). JURNAL RISET AKUNTANSI TERPADU, 13(2), 272–294.
Mulyandini, V. C., & Simatupang, F. S. (2022). Pengaruh Akuntansi Forensik Dan Kemampuan Auditor Investigatif Dalam Pengungkapan Kecurangan Pada Bank Bumn Di Indonesia. ACCOUNTHINK : Journal of Accounting and Finance, 7(02).
Nigrini, M. J. (2019). The patterns of the numbers used in occupational fraud schemes. Managerial Auditing Journal, 34(5), 602–622. https://doi.org/10.1108/MAJ-11-2017-1717
Nur, A. (2022). Peranan Audit Forensik Dalam Pencegahan Kasus Fraud Penerbitan Izin Usaha Pertambanga (IUP) Pemerintahan Daerah. Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya, 1(2), 418–431. https://doi.org/10.47233/jppisb.v1i2.525
Nusa, I. B. S. (2021). The Effect Of Professional Skepticism & Auditor’s Independence On Detection Fraud. Enrichment: Journal of Management, 12(1), 490–498.
Prasetiyo, Y. P., Diky Paramitha, Etik Ipda Riyani, & Faizul Mubarok. (2023). Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur. Jurnal Buana Akuntansi, 8(1), 16–29. https://doi.org/10.36805/akuntansi.v8i1.3062
Putri, A., Agnes, T., Simarmata, M., & Murni, M. (2024). Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud. Kajian Ekonomi Dan Akuntansi Terapan (KEAT), 1(2), 91–105. https://doi.org/10.61132/keat.v1i2.131
Rahmawati, A., Indahingwati, A., & GS, A. D. (2021). PENGARUH KEMAMPUAN TEKNIS AUDITOR TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(4), 441–461. https://doi.org/10.24034/j25485024.y2020.v4.i4.4198
Ramadhan, Muh. S., & Mulyati. (2022). Can forensic and investigation audit and whistleblowing detect fraud during the Covid-19 pandemic? Journal of Contemporary Accounting, 4(2), 116–137. https://doi.org/10.20885/jca.vol4.iss2.art5
Sakinah, N. S., Kurniawan, P. C., Furqon, I. K., & Mutmainah, I. (2023). Peran Akuntan Forensik Dan Teknik Audit Investigatif Dalam Pengungkapan Fraud Di Indonesia. Jurnal Sahmiyya, 2(1).
Santana, D. K. W., & Wirakusuma, M. G. (2016). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Praktek Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 1555–1583.
Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting. In Fraud Auditing and Forensic Accounting. John Wiley & Sons, Ltd. https://doi.org/https://doi.org/10.1002/9781118269183.ch7
Soebiartika, R., & Rindaningsih, I. (2023). Systematic Literature Review (SLR): Implementasi Sistim Kompensasi dan Penghargaan Terhadap Kinerja Guru SD Muhammadiyah Sidoarjo. MAMEN: Jurnal Manajemen, 2(1), 171–185. https://doi.org/10.55123/mamen.v2i1.1630
Sudarmadi, D. (2023). Forensic Accounting and Investigative Audit on the Effectiveness of Implementing Audit Procedures in Fraud Disclosure. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(2), 400–405. https://doi.org/10.36555/jasa.v7i2.2350
Sugiyono. (2023). Metode Penelitian Kualitatif: Untuk penelitian yang bersifat eksploratif, enterpretif, interaktif dan konstruktif (3rd ed.). Alfabeta.
Sukawanda, E. K., & Kuntadi, C. (2024). Faktor-Faktor Yang Mempengaruhi Upaya Pencegahan Dan Pengungkapan Fraud: Peran Penting Akuntansi Forensik, Dan Audit Investigasi. Journal of Islamic Economics and Finance, 2(2), 207–221. https://doi.org/10.59841/jureksi.v2i2.1159
Syahrudin, M. (2022). The Existence of an Audit Committee as a Moderation Among Factors Affecting Audit Quality. Jurnal AJIB (Audit Pajak Akuntansi Publik), 1(2), 71–84.
Tambunan, A. S., Afrianti, A., & Muna, K. (2024). Pengaruh Audit Investigasi Terhadap Pencegahan Dan Pengungkapan Fraud. Kajian Ekonomi Dan Akuntansi Terapan (KEAT), 1(2), 82–90. https://doi.org/10.61132/keat.v1i2
Tuanakotta, T. M. (2019). Akuntans Forensik & Audit Investigatif (2nd ed.). Salemba Empat.
Urumsah, D., Rahmida, M., Hamdani, R., & Aji, S. S. B. (2023). The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience. Journal of Contemporary Accounting, 163–179. https://doi.org/10.20885/jca.vol5.iss3.art4
Published
2025-04-08
How to Cite
syahrudin, muhammad, Suryani, irma, & Kusumah, R. W. (2025). SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE. ACCRUALS (Accounting Research Journal of Sutaatmadja), 9(01). https://doi.org/10.35310/accruals.v9i01.1385
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